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Why is it important that an organization have controls around top-side journal entries? How could top management perpetrate financial reporting fraud through top-side journal entries?

Why is it important that an organization have controls around top-side journal entries? How could top management perpetrate financial reporting fraud through top-side journal entries? How do you think auditors gain comfort that any top-side journal entries that top management makes are not relating to fraud, but are instead being used to record valid transactions?

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